A burglar stole a $50,000 handheld camera and a $15,000 lens from an office inside the Ed Sullivan Theater, home to David Letterman’s “Late Show,” The Post has learned.

A manager for Letterman’s production company, Worldwide Pants, discovered the burglary early yesterday when he arrived for work at a sixth-floor office at 1619 Broadway at West 53rd Street, where the comedian tapes the late-night talk show.

The manager noticed a video- and audio-equipment-room door was ajar and a Sony camera and Canon lens were missing. There was no sign of forced entry, sources said.